2007 (7) TMI 95

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..... vice tax and penalties waived - Appeal No. ST/334/2007 - Stay Order No. 395/2007(PB) - Dated:- 19-7-2007 - [Order per : S.S. Kang Vice-President]. - The applicant filed this application for waiver of duty and penalties. The demand was confirmed by treating the applicant as Cargo Handling Agent. The contention of applicant is that the applicant is a mining contractor with SAIL and the contract .....

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..... v. Union of India reported in 2006 (4) S.T.R. 545 (Raj.) where the handling of coal from railway wagons to the site of thermal power station with the aid of wagon tippling system, held to be not covered under cargo handling service. The appellant also relied upon the Board Circular No. 11/1/2002 dated 1-8-2002 whereby it is clarified that cargo handling services means service provided by cargo h .....

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..... e manner, the service tax will be on the gross amount received by the cargo handling agency from the customer. The revenue also relied in the case of J.K. Transport v. CCE, Raipur-II reported in 2006 (2) S.T.R. 3 to submit that in similar situation, the assessee was held to be undertaking cargo handling service. 3. We find that the applicant is a mining contractor. The SAIL had floated .....

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